01 - Preheat oven to 350°F (175°C). Line two baking sheets with parchment paper.
02 - In a large bowl, cream together softened butter, light brown sugar, and granulated sugar until light and fluffy using an electric mixer.
03 - Beat eggs into the creamed mixture one at a time, then mix in vanilla extract until fully combined.
04 - In a separate bowl, whisk together all-purpose flour, baking soda, and fine sea salt.
05 - Gradually add the dry ingredient mixture to the wet mixture, mixing just until incorporated.
06 - Gently fold in the toffee bits until evenly distributed throughout the dough.
07 - Drop tablespoon-sized portions of dough onto prepared baking sheets, spacing each about 2 inches apart.
08 - Bake for 9 to 11 minutes until the edges are lightly golden. Cool on baking sheets for 5 minutes before transferring to a wire rack to cool fully.
09 - Combine chocolate chips and coconut oil (if using) in a microwave-safe bowl. Microwave in 20-second increments, stirring after each, until completely smooth.
10 - Dip half of each cooled cookie into the melted chocolate, allowing excess to drip off. Place dipped cookies on parchment and let the chocolate set at room temperature or refrigerate briefly.